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Tax Receipts/Slips

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T2202 and Relevé 8 Receipts | T4As and Relevé 1 Tax Slips


Please note that the University cannot provide tax advice. Whether you are able to take advantage of the following tax slips depends upon your individual circumstances. To find out more about the credits and your eligibility, you should consult a tax professional and/or the appropriate Canada Revenue Agency publications.

Please consult for more information on tax credits applicable to students, as well as the website.

T2202 and Relevé 8 Tuition Tax Receipts

2023 Tax Receipts (T2202 and Relevé 8) are now available on Minerva.

Why we need your Social Insurance Number

Starting with tax year 2019, the Canada Revenue Agency (CRA) informed universities that all registered students must have their Social Insurance Number (SIN) duly recorded in our system. This is required as part of our obligation to file this information electronically with the CRA, along with the information contained on the T2202 (tuition and full-time/part-time months information).

If you are an international student, you may not be filing a Canadian tax return, but certainly if you have income from working in Canada or scholarship/bursary or award income, you will likely have to have applied for a SIN. If you do not have any income, and would not otherwise be filing a tax return, then you may not require a SIN. If you think that you may require a SIN for other reasons, then we recommend you apply for one as soon as possible. Refer to the website for details.

To update your SIN in Minerva:

1. Navigate to the Student Accounts Menu, and then the Student Tax Menu
2. Complete the form with your SIN. Double-check your entry before saving!

For instructions on how to update your Social Insurance Number, please refer to: "Updating your Social Insurance Number".

How to access and print my tax receipts?

Under the Student Accounts Menu in Minerva is a menu entitled Student Tax Menu, where students may select the taxation year they wish to view. Tax information is available for a number of years. Students are able to access printable versions of these government approved forms should paper forms be required.

A receipt that displays the total amount charged for insurance premiums for medical and dental health coverage, as well as international student health insurance, is displayed under the Medical Insurance Receipts option under the Student Tax Menu, which can be foundunder the Student Accounts menu on Minerva. In the event that the student has opted out of any of the options, the opt-out amount is also displayed. The net amount eligible can be included as part of your medical expenses on your income tax return.

To properly view and print your T2202 you should login to Minerva directly, rather than entering via the myMcGill portal. Information on printing your tax receipts can be found in the Help text on Minerva under the Tuition Fee Receipts menu (see “Printing the T2202”).

In the event if you cannot access Minerva, call Service Point at 514-398-7878 to have your PIN reset.

Which student-related tax documents are produced in Minerva for me?

T2202 – This is the Tuition and Enrolment Certificate.

The federal education and textbook tax credits were eliminated in 2017. To see if you are eligible to claim a provincial or territorial amount, see the Federal Income Tax and Benefit Guide. This measure did not eliminate the tuition tax credit, and it does not affect the ability to carry forward unused education and textbook credit amounts from years prior to 2021.

Effective January 1, 2017, the eligibility for the tuition tax credit was extended to fees paid for occupational skills courses offered at a post-secondary educational institution in Canada, that are not at a post-secondary school level, provided the person is:

  • at least 16 years of age at the end of the year
  • enrolled in the educational institution to obtain skills for, or improve the individual’s skills in, an occupation.

Should you have taken such courses, you may include the tuition paid for these activities as part of the eligible tuition amount even if the amount is not included on the T2202. A separate receipt will likely have been issued to you and must be retained as proof in case the CRA requests it.

Educational institutions issue a T2202 to certify a student's eligible tuition and fees in a qualifying educational program, paid in respect of educational activities taking place in a tax year. Students also use it to show transfers of tuition and fees to a designated person. Tax receipt eligible amounts include tuition and ancillary fees which are charged to all students of the university as well as certain ancillary fees charged either at the departmental or faculty level , the latter being limited to a $250 maximum for the tax (calendar) year. Fees which are subject to this maximum are found in thePDF icon Charges subject to 250 max taxes 2023file for your convenience. Examples of fees that are not eligible to be included in the tax receipt amount include: the majority of student society charges, field trip fees, health and dental insurance charges (included on the medical receipt) and a variety of course-related charges.

Currently, designated educational institutions provide qualifying students with a tuition and enrolment certificate (for example, Form T2202, Tuition and Enrolment Certificate). For months of enrolment after 2018, designated educational institutions in Canada are required to report to the CRA, details of the tuition fees paid and the duration of the program (that is, the number of months the student is enrolled in a full time or part-time program) for each qualifying student (including the student’s social insurance number). This return would be provided to the student and sent electronically to the CRA. This reporting will assist the CRA in the administration of measures, such as the Canada workers benefit, the Lifelong Learning Plan and the exemption for scholarship, fellowship and bursary income.

Relevé 8(Quebec)– Amount for Post-Secondary Studies. This Quebec slip reports (see below the 2023 tax year amounts):

Box A Permits the student to transfer an amount representing a recognized parental contribution to the child's education (reduced by 80% of the student’s net income for the year) to either or both of their parents. Box A is only completed for full-time studies that corresponds to the student’s situation:

  • $3,537 for a term that was begun in the year and completed;
  • $7,074 for two or more terms that were begun in the year and completed

The University is required to transmit RL-8 slip information to Revenu Québec. Students should ensure that they have a valid address by February 1st to ensure the accuracy of their tax receipt. Students without valid addresses will have their receipts printed with the address of the University. In addition, a social insurance number is important for the purpose of matching you with your taxpayer information.

Medical Insurance Receipt – This slip is produced as confirmation of amounts paid for Health and Dental insurance charged by either the University, or on behalf of your student society. It may be added to other medical expenses you may have in the submission of your income tax return.

T4A/Rel 1 Slips - Scholarship Tax Slips (T4A’s and Relève 1) are issued for scholarships, bursaries and awards as well as certain exemption payments that reduce tuition. Students are advised to consult this Canada Revenue Agency page for information on who is required to report this amount as income: .You should consult your provincial tax authorities for information on treatment of scholarship income on the provincial side.

Taxpayers would be well advised to photocopy or print a duplicate of any receipts to keep with their records in case of a federal or provincial tax audit.

What happens if I make changes to my personal information after my tax receipt was produced or make a payment for a prior tax year?

From the end of February until May 31 the tax information is recalculated twice-monthly to ensure an up-to-date record of eligible tax receipt amounts. From June to January the tax information is recalculated once per month. The Schedule of T2202 and Relevé 8 Tuition Tax Receipts updates can be found here:PDF icon 2023 Schedule Tuition Tax Receipts updates

Tuition tax receipt information for the previous tax year (2022) will be updated periodically according to the above indicated schedule.

If you believe there should be a change to tax receipt records prior to 2022, email student.accounts [at] mcgill.ca specifying the tax year and your McGill ID along with the particulars of your inquiry. Please ensure that you have verified your address in Minerva prior to submitting your request, so that the information we have on file is accurate.

Why is there no receipt available to me on Minerva?

Reasons for not having a tax receipt may include:

  • You may not have been enrolled in an eligible program at the University
  • You may have withdrawn and tax eligible amounts are under $100
  • Your program/courses only starts in January 2024(will be in included on the 2024tax receipt, regardless if the payment was made in 2023)

If you think you are eligible for a receipt, yet one is not appearing for you, please contact student.accounts [at] mcgill.ca. Please specify a subject line “Taxes 2023”.

Why do I need this receipt?

The eligible amount appearing on the T2202 and the Relevé 8 is a tax credit that can be used to exempt a portion of taxable income according to both federal and provincial tax regulations. The eligible amount reported will include payments in respect of tuition and certain eligible ancillary fees for the given taxation year. Please see the Canada Revenue Agency for information on the eligibility of fees at . Tax receipts are only issued for payments toward eligible fees.

Please note that a social insurance number is required to be transmitted to both the federal and provincial governments in its tax reporting. It is therefore highly recommended that you provide this information via the Tax Slips menu on Minerva if you expect to be completing income tax return. This way the University will be able to include this information on your receipts. Students should also ensure that they have a valid address by February 1st to ensure that their tax receipt will be issued with accurate information.

Where can I find the US tax form 1098-T?

As an eligible educational institution, McGill only provides Canadian federal (T2202) and provincial (RL-8) tax receipts. Currently, the Form 1098-T is not completed by McGill. McGill’s IRS (EIN) number is 98-6001153. If you are filing taxes in the US, you can consult with the IRS or their websites for further information about your eligibility to claim tax credits to claim tuition, fees and course materials billed by the University. Eligible tuition and fees, according to CRA guidelines, is found on the T2202, along with other expenses as can be identified on the Account Summary by Term in Minerva.

Medical residents - Tax questions

What is the tuition fee amount eligible for tax credits?

Only the amount of tuition and fees paid by you is eligible – the RAMQ contribution is not eligible for tax credits.

Why is there no number of months entered on the T2202 issued by the university for the federal education credit?

Students who are classified as Medical Residents and whose fees are effectively paid by their employer (RAMQ), do not qualify for the full-time or part-time months that may show on a tax receipt, as this program is excluded from the definition of a qualifying educational program.

However, medical residents may have months listed which may be used to determine eligibility of awards/bursaries/scholarships as taxable income or not in the following situations:
a) newly admitted medical residents can deduct the number of months of Medical Clerkship completed prior to graduation when they were still a medical student (i.e. just that portion of the year).
b) months pertaining to registration in a graduate program that is secondary to your registration (double programs) as a medical resident.

T4A’s and Relevé 1 Tax Slips

2023 Scholarship Tax Slips (T4A’s and Relevé 1) are now available on Minerva.

T4A’s are issued for scholarships and awards and for exemptions from tuition related to staff dependent bursaries. Students are advised to consult this for more information, and to find out who is required to report this amount as income.

You are able to view the details of the transactions that are part of your T4A / Releve 1 totals under Student Tax Slip Details menu in Minerva.

Federal Income Tax Treatment:

  • If you are considered a full-time qualifying student, post-secondary school scholarships, fellowships and bursaries received are not taxable up to the total amount required to support you in the program.
  • If you are considered a part-time qualifying student, you will be limited to claiming the tuition fees and costs incurred for program related materials plus the basic amount of $500. See for help with calculating the exemption amount.

Quebec Income Tax Treatment:

  • Students who receive a Relevé 1 slip for scholarship/bursary/awards income are obliged to report it as both income (line 154) and as a deduction (line 295).
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